Atherton Group Holdings Limited 31/03/2025 iXBRL

Company registration number: 11557966

ATHERTON GROUP HOLDINGS LIMITED

UNAUDITED FILLETED FINANCIAL STATEMENTS

31 March 2025

ATHERTON GROUP HOLDINGS LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

ATHERTON GROUP HOLDINGS LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mr D S Atherton
		Mr G D Atherton
		Miss R A Atherton
		Mr D P Brown


	Company number	11557966


	Registered office	Cefn Ucha
		Llanrhaeadr Ym Mochnant
		Oswestry
		Powys
		SY10 0DT


	Business address	Pantperthog
		Machynlleth
		Powys
		SY20 9AS


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 2AB

ATHERTON GROUP HOLDINGS LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ATHERTON GROUP HOLDINGS LIMITED

YEAR ENDED 31ST MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Atherton Group Holdings Limited for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Atherton Group Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 31 March 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Atherton Group Holdings Limited and state those matters that we have agreed to state to the board of directors of Atherton Group Holdings Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Atherton Group Holdings Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Atherton Group Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Atherton Group Holdings Limited. You consider that Atherton Group Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Atherton Group Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 2AB

23 December 2025

ATHERTON GROUP HOLDINGS LIMITED

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	4,066,744		4,066,744
Investments	6	960,000		1,410,000
		_______		_______
			5,026,744		5,476,744

Current assets
Debtors	7	754,555		737,348
Cash at bank and in hand		-		203
		_______		_______
		754,555		737,551
Creditors: amounts falling due
within one year	8	( 1,851,205)		( 2,109,115)
		_______		_______
Net current liabilities			( 1,096,650)		( 1,371,564)
			_______		_______
Total assets less current liabilities			3,930,094		4,105,180

Creditors: amounts falling due
after more than one year	9		( 1,540,314)		( 1,619,471)

Provisions for liabilities			( 484,730)		( 484,730)

			_______		_______
Net assets			1,905,050		2,000,979
			_______		_______

Capital and reserves
Called up share capital			3,900		3,900
Share premium account			38,922		38,922
Fair value reserve			1,454,190		1,454,190
Profit and loss account			408,038		503,967
			_______		_______
Shareholders funds			1,905,050		2,000,979
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr D P Brown

Director

Company registration number: 11557966

ATHERTON GROUP HOLDINGS LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST MARCH 2025

	Called up share capital	Share premium account	Fair value reserve	Profit and loss account	Total
	£	£	£	£	£


At 1 April 2023	3,900	38,922	1,454,190	343,905	1,840,917

(Loss)/profit for the year				160,062	160,062
	_______	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	160,062	160,062

	_______	_______	_______	_______	_______
At 31 March 2024 and 1 April 2024	3,900	38,922	1,454,190	503,967	2,000,979

(Loss)/profit for the year				( 95,929)	( 95,929)
	_______	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	( 95,929)	( 95,929)

	_______	_______	_______	_______	_______
At 31 March 2025	3,900	38,922	1,454,190	408,038	1,905,050
	_______	_______	_______	_______	_______

ATHERTON GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST MARCH 2025

1. General information

The company is a private company limited by shares, registered in Engalnd and Wales. The address of the registered office is Cefn Ucha, Llanrhaeadr Ym Mochnant, Oswestry, Powys, SY10 0DT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	land not depreciated

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are intially recognised at the transaction price.

Biological Assets

The company has chosen to use historical cost as the value of trees planted in the year as the biological transformation is immaterial for the next 25 years.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Freehold property	Short leasehold property	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	4,000,000	66,744	4,066,744
	_______	_______	_______
Depreciation
At 1 April 2024 and 31 March 2025	-	-	-
	_______	_______	_______
Carrying amount
At 31 March 2025	4,000,000	66,744	4,066,744
	_______	_______	_______
At 31 March 2024	4,000,000	66,744	4,066,744
	_______	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 April 2024	1,410,000	1,410,000
Fair value adjustment	(450,000)	(450,000)
	_______	_______
At 31 March 2025	960,000	960,000
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	960,000	960,000
	_______	_______
At 31 March 2024	1,410,000	1,410,000
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	-	95,884
Other debtors	754,555	641,464
	_______	_______
	754,555	737,348
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	258,301	239,820
Trade creditors	4,852	12,166
Corporation tax	4,826	-
Social security and other taxes	-	13,393
Other creditors	1,583,226	1,843,736
	_______	_______
	1,851,205	2,109,115
	_______	_______

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,410,314	1,389,471
Other creditors	130,000	230,000
	_______	_______
	1,540,314	1,619,471
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr D S Atherton	( 495,987)	5,000	( 490,987)
	Mr G D Atherton	( 128,927)	60,000	( 68,927)
	Miss R A Atherton	( 104,571)	104,571	-
	Mr D P Brown	-	14,476	14,476
		_______	_______	_______
		( 729,485)	184,047	( 545,438)
		_______	_______	_______

2024
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr D S Atherton	( 495,987)	-	( 495,987)
	Mr G D Atherton	( 128,927)	-	( 128,927)
	Miss R A Atherton	( 104,571)	-	( 104,571)
	Mr D P Brown	-	-	-
		_______	_______	_______
		( 729,485)	-	( 729,485)
		_______	_______	_______

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Atherton Racing Limited	-	-	( 1,051,166)	( 1,051,166)
Tenths Distributions Limited	-	-	( 20,000)	( 20,000)
Dyfi Timber Limited	-	( 5,200)	649,047	636,547
Dyfi Bike Park Limited	-	( 6,700)	81,045	( 40,955)
	_______	_______	_______	_______

There were transactions with a subsidiary and other associated companies.